Potential Effects of Selected Taxation Provisions on the Environment

Productivity Commission Working Paper No. 1738

52 Pages Posted: 4 Aug 2003

See all articles by Robert Douglas

Robert Douglas

affiliation not provided to SSRN

Date Written: October 17, 2002

Abstract

To help explain some of the issues and examine the potential environmental impacts (positive and/or negative) of selected tax arrangements, the Productivity Commission sought advice from Robert Douglas, a specialist in the field. This consultants' report makes a contribution to understanding how the various taxes work, including provisions focused on primary production and Landcare. It notes that taxation may not be as efficient, or as cost-effective, as other approaches to encouraging environmental management.

Keywords: Agriculture, Biodiversity, Capital gains tax, Environment, Goods and services tax, GST, Income tax, Land, Landcare, Land degradation, Primary industry, Primary production, Tax, Taxation

JEL Classification: Q

Suggested Citation

Douglas, Robert, Potential Effects of Selected Taxation Provisions on the Environment (October 17, 2002). Productivity Commission Working Paper No. 1738, Available at SSRN: https://ssrn.com/abstract=401340 or http://dx.doi.org/10.2139/ssrn.401340

Robert Douglas (Contact Author)

affiliation not provided to SSRN

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